A branch or agency1 in the United Kingdom2 through which a non-resident carries on (whether solely or in partnership) any trade, profession or vocation3 is the non-resident's United Kingdom representative in relation to the following amounts4:
(1) the amount of any such income from the trade, profession or vocation that arises (directly or indirectly) through or from the branch or agency5;
(2) the amount of any income from property or rights which are used by, or held by or for, the branch or agency6;
(3) amounts which, by reference to that branch or agency, are chargeable to capital gains
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